Notice u/s 148: Ensure Service to Primary and Latest IT Return Emails to Avoid Jurisdictional Errors.

Notice u/s 148: Ensure Service to Primary and Latest IT Return Emails to Avoid Jurisdictional Errors. https://www.taxtmi.com/highlights?id=68362 Reopening of assessment u/s 147 - default servicing notice - notice served on the secondary email id registered with PAN - AO ought to have sent the notice u/s 148 to both the primary address and the email address mentioned in the last Return of Income filed to preempt a jurisdictional error on account of valid service; there was neither any cost to it or any prejudice to any party for sending it on more than one email in a given circumstance as in the present case. - HC en-us Mon, 20 Feb 2023 08:26:49 +0530 Mon, 20 Feb 2023 08:26:49 +0530 TaxTMI RSS Generator Notice u/s 148: Ensure Service to Primary and Latest IT Return Emails to Avoid Jurisdictional Errors. https://www.taxtmi.com/highlights?id=68362 Reopening of assessment u/s 147 - default servicing notice - notice served on the secondary email id registered with PAN - AO ought to have sent the notice u/s 148 to both the primary address and the email address mentioned in the last Return of Income filed to preempt a jurisdictional error on account of valid service; there was neither any cost to it or any prejudice to any party for sending it on more than one email in a given circumstance as in the present case. - HC Highlights Income Tax Mon, 20 Feb 2023 08:26:49 +0530 https://www.taxtmi.com/highlights?id=68362